The Death of the Probate Summary (Form IHT421)

From 17 January 2024, it will no longer be necessary to complete a ‘Probate Summary’ – Form IHT421 when applying for probate.

Instead, when HM Revenue & Customs process the form IHT400 ‘Inheritance Tax Return’, they will provide a unique code with the relevant values to make the probate application.

Where HMRC are unable to issue the code, they will advise what further action needs to be taken before the code can be issued.

It will not be possible to apply for probate where  an IHT400 has been submitted and the unique code and probate values are not available.

According to HMRC, the new process will mean that:

  1. Customers will have one less form to complete
  2. Prevent premature probate applications which
  3. Give customers the confidence to proceed with their probate applications at the right time

The process in Scotland and Northern Ireland will remain the same.